Snip Infra Private Limited vs The State Of Bihar
2023 Latest Caselaw 5434 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.14777 of 2023
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Snip Infra Private Limited Through its proprietors Shyam Nandan Jha Male, aged about 52 years, Son of Harishchandra Jha, Resident of ward No-04 garuara, P.S- Muffashil, Dist.-Samastipur

... ... Petitioner/s Versus

1. The State of Bihar Through the Commissioner of Commercial State Taxes, Patna.

2. Joint Commissioner, State Taxes, Samastipur

3. Additional Commissioner, State Taxes (Appeal), Darbhanga Division, Darbhanga

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s : Mrs. Archana Sinha @ Archana Shahi, Advocate For the Respondent/s : Mr. Vivek Prasad (GP-7) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE RAJIV ROY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 19-10-2023

The petitioner is aggrieved by the notice issued for

cancellation of registration and the order passed which is

produced at Annexure-1. An appeal was filed which was

dismissed for the delay occasioned. However, it is a fact that the

order does not show any reason or even raised an allegation

against the petitioner of not having filed returns for a continuous

period of six months.

2. We are of the opinion that the order has to be

interfered with. The order does not clearly indicate the failure to Patna High Court CWJC No.14777 of 2023 dt.19-10-2023

file the returns nor does it indicate the explanation stated in the

reply said to have been filed dated 15.02.2023.

3. In the above circumstances, we set aside Annexure-

1 order, especially on the undertaking made by the petitioner

before Court that the entire tax, interest and penalty would be

paid. If the petitioner pays the amount of tax, interest and

penalty and also files the returns for the period for which the

default occurred within a period of one month from today, the

registration shall be restored and if not the registration shall

stand cancelled.

4. The writ petition stands allowed.

(K. Vinod Chandran, CJ)

( Rajiv Roy, J) Anushka/-

AFR/NAFR
CAV DATE
Uploading Date          19.10.2023
Transmission Date